Service Suppliers Must Register at Location of Taxable Supplies if Turnover Exceeds Rs. 20 Lakh; Rs. 10 Lakh in Special Category States.

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Full Text of the Document

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....Works Contract - Place of supply of service - A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services if his aggregate turnover in a financial year exceeds twenty lakh rupees (ten lakh rupees in any of special category states)....